Skip to content
V1042-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

Private training courses may be exempt from VAT if specific conditions are met

A physical person asks whether their cosmetic courses are subject to or exempt from VAT and whether they can deduct the tax on their expenses. The DGT states that the activity is subject to tax but may be exempt if certain educational and IAE registration requirements are met.

In 6 key points

How it affects those involved

Businesses offering private training may qualify for VAT exemption under specific educational and registration conditions.

Lifecycle

2020-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact